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The Finance Act 2008, Section 119 (Appointed Day) Order 2009

S.I. 2009/405 · Made 26 February 2009

Original text. legislation.gov.uk does not revise statutory instruments, so later amendments are not shown here. Changes made to it are listed under each provision when known.

Income Tax

Corporation Tax

Made 26th February 2009

The Treasury make the following Order in exercise of the powers conferred by section 119(13) of the Finance Act 2008f1.

Annotations to the whole text

Footnotes

f1

2008 c. 9.

Contents

  1. 1Citation
  2. 2Appointed day
  3. Signature
  4. Explanatory note

1Citation

This Order may be cited as the Finance Act 2008, Section 119 (Appointed Day) Order 2009.

2Appointed day

The day appointed for the purposes of section 119 of the Finance Act 2008 (correction and amendment of tax returns for purposes of income tax and corporation tax) is 1st April 2010.

Signature

Bob Blizzard

Steve McCabe

Two of the Lords Commissioners of Her Majesty’s Treasury

26th February 2009

Explanatory note

(This note is not part of the Order)

This Order appoints 1st April 2010 as the day on which the amendments made by section 119 of the Finance Act 2008 come into force. That section amends provisions in the Taxes Management Act 1970 (c. 9) and Schedule 18 to the Finance Act 1998 (c. 36) concerning the correction of income tax and corporation tax returns.